https://www.taxtmi.com/forum/issue?id=105820 Sale of SEZ scrap to the DTA requires customs clearance by filing a Bill of Entry for DTA sales and obtaining authorised clearance before removal. Certain removals may proceed without payment of duty for packing material under SEZ rules, but metals are excluded from that exemption and must follow normal duty procedures. Recording purchaser details and following customs deposit procedures were suggested by customs, but the operative mechanism is the Bill of Entry and application of the packing-material exception where applicable. en-us Sun, 23 Jun 2013 11:26:11 +0530 Thu, 23 Jan 2025 15:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105820 Sale of SEZ scrap to the DTA requires customs clearance by filing a Bill of Entry for DTA sales and obtaining authorised clearance before removal. Certain removals may proceed without payment of duty for packing material under SEZ rules, but metals are excluded from that exemption and must follow normal duty procedures. Recording purchaser details and following customs deposit procedures were suggested by customs, but the operative mechanism is the Bill of Entry and application of the packing-material exception where applicable. Discussion-Forum Customs Sun, 23 Jun 2013 11:26:11 +0530 https://www.taxtmi.com/forum/issue?id=105820